"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [ظ‎‎٢‎١‎٩] (٤٧٠/٤٤٣)

Their chief complaints are of unchecked lawlessness among the tribes, disorder, and
injustice—or lack of justice. The allegation is too universal to be untrue— that their
own chiejs and tribal heads were more tyrannous than their Turkish governors. As
most of the chiefs or persons of local influence were allowed by the Turkish
Government to farm their followers’revenue, one need not search far for corroboration
of the allegation.
Included in land revenue are the taxes on vegetables, date-trees, and fruit
trees.
The former in ‘Iraq are assessed when they are brought to the bazaar or to the
municipal ‘alwa for sale and 10 per cent, is taken from the vendor. This custom
does not obtain in this district; indeed, has never been heard of. V egetables, if
grown in gardens or elsewhere than in river beds, are estimated by eye and 10 per
cent, of their estimated sale value collected. If grown in river beds, a system of
estimation known as the “ bel ” system is found; this is not found in ‘Iraq. One
bel (Turkish for spade) is the area cultivated by one man and this is subjected to a
fixed allotment (of 40 q.s. in Turkish times, w r hich increased to 80 q.s.)
Date-trees were taxed at 8 annas per fruit-bearing tree.
Gardens and fruit trees were in Turkish times assessed at 10 per cent, of the last
sale price of the garden. The collection of this tax seemed to have suffered a good
deal from the peculations of tahsildars in Turkish times.
Collection of Land Revenue under British Administration of Kifri. —From the
beginning of the war, cultivation became less and less, and in the year 1917-1918 it
was approximately only 8 per cent, of the average pre-war year. At the time of our
occupation harvest operations were about to commence, and estimators were at once
sent out. After some discussion, it was considered necessary to collect revenue if
only to regulate supplies, and orders were passed that for this year the cesses and
one-third of the revenue should be remitted. The office was congratulated by the
Revenue Board on the speed of collection. The following are the figures for wheat
and barley: —
Wheat.
Shu 4 bah.
Demands.
Receipts.
Outstanding.
Kifri -
Qarah Tappah -
Tuz -
34,982
48,449
87,9391
34,038
43,351
87,939i
944
5,098
Total
171,3701
165,3281
6,042
Shu‘bah.
Barley.
Demands.
Receipts.
Outstanding.
Kifri --- -
Qarah Tappah -
Tuz - - - -
54,954
115,931
82,955i
54,954
112,253
82,955j
3,678
253,840i
250,1621
3,678
Above figures are all in kilos.
The outstandings have now
been issued to cultivators as
advance of seed.
The barley was collected, as shown above, in anbars at Kifri, Qarah Tappah, Tuz
Khurmatu. A large proportion of it was then handed over to the military for use
for horse rations. (Bhoosa was also collected, on payment, to assist the army.)
Barley was also issued to the Mounted Police as horse rations and some issued as
seed to cultivators.
Wheats'was not brought to shu‘bah headquarters, but left in outside anbars, foi
use as seed.
The saifi crops, as the shitwi, were estimated by eye. Collection was made in
cash, at conversion rates sanctioned by Revenue Board.